BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
XXXXX ) Appeal No. 91-0730
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. No hearing was requested, therefore, this decision is based upon information contained in the Tax Commission's file.
The Petitioners filed their XXXXX income tax return prior to XXXXX. About two weeks later they discovered that the check which had been made out to the Tax Commission had been inadvertently attached to their copy of the tax return which they retained instead of the copy sent to the Tax Commission. They immediately contacted the Tax Commission and were told to attach the check to a duplicate copy of their tax return and immediately send it to the Tax Commission. They followed this instruction and the return was received by the Tax Commission on XXXXX, only nine days after the due date.
They original penalty was $$$$$, which was later reduced to $$$$$.
DECISION AND ORDER
Based upon the foregoing, the Commission finds that sufficient cause has been shown to waive the penalty, but that sufficient cause has not been shown to waive the interest.
The Petitioners request to waive the penalty is therefore granted, and the request to waive the interest is denied. It is so ordered.
DATED this 19 day of July, 1991.
BY ORDER OF THE UTAH STATE TAX COMMISSION.